← All Phrases

“cross objection”

AppealsSection 253(4)Section 253(4)4,331 judgments

The decision most relied on for cross objection is Sanjay Sawhney v. Principal Commissioner of Income-tax (116 Taxmann.com 701), cited in 87 judgments on BharatTax.

Leading authorities on cross objection

Sanjay Sawhney v. Principal Commissioner of Income-tax
116 Taxmann.com 701 · 2020 · High Court
87
citing judgments

Rule 27 of the ITAT Rules allows a respondent to defend a favourable order of the CIT(A) by raising grounds decided against them, even without filing an appeal or cross-objection. Such issues can be raised orally and for the first time before the Tribunal.

DCIT v. Turquoise Investment & Finance Ltd.
378 ITR 693 · 2015 · High Court
68
citing judgments

An appellate authority can admit additional grounds of appeal, especially when they are legal in nature, and allows for filing cross-objections before the Tribunal where facts are on record.

Pr. CIT v. Sun Pharmaceuticals Industries Ltd.
86 Taxmann.com 148 · 2017 · High Court
54
citing judgments

A respondent in an appeal before the Tribunal can support the order appealed against on any grounds decided against them, even without filing a cross-objection, under Rule 27 of the Income Tax Appellate Tribunal Rules.

Peter Vaz v. Commissioner of Income Tax, Central Circle, Bangalore
128 Taxmann.com 180 · 2021 · High Court
34
citing judgments

An assessee can raise an objection regarding the validity of the Assessing Officer's jurisdiction for reopening a concluded assessment even if the issue was not raised before the CIT(Appeals), by invoking Rule 27 of the Income Tax Appellate Tribunal Rules, 1963. This is permissible if the issue is ancillary to the main issue and does not require additional evidence.

Dahod Sahakari Kharid Vechan Sangh Ltd. v. CIT
282 ITR 321 · 2006 · High Court
31
citing judgments

An assessee-respondent can support an appellate order on any ground available to them, even if they haven't filed cross-objections, provided the new ground is a point of law and doesn't require fresh evidence.

Mavany Brothers v. CIT, Panjim
62 Taxmann.com 50 · 2015 · High Court
25
citing judgments

A delay in filing cross-objections can be condoned if there are bonafide reasons and no mala-fide conduct or lackadaisical approach by the assessee.

CIT v. New India Assurance Company Ltd.
234 ITR 663 · 1998 · High Court
23
citing judgments

A cross objection filed by an assessee against an order of the CIT(A) can be considered as an appeal by the assessee.

CIT(E) v. Jamiatul Banaat Tankaria
168 Taxmann.com 35 · 2024 · High Court
20
citing judgments

The Commissioner of Income-tax (Exemptions) cannot invoke Section 13(1)(b) at the stage of granting registration under Section 12AB, especially when the assessee has a valid registration. Section 13(1)(b) is only attracted after the assessee has crossed the hurdle of being eligible for exemption under Section 11 by obtaining registration.

Judgments citing cross objection

Assistant Commissioner of Income Tax, Central Circle-2(4), Hyderabad vs. Ravi Rishi Educational Society, Hyderabad

In the result, the appeal of the revenue in ITA

ITA 305/HYD/2022[2017-18]Status: DisposedITAT Hyderabad24 Feb 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

सुिवधई की तधरीख/Date of hearing: 18/12/2024 घोर्णध की तधरीख/Pronouncement: 24/02/2025 आदेश/ORDER PER BENCH : These appeals filed by the revenue and cross objections(“ C.Os.”) filed by M/s. Ravi Rishi Educational Society (“the assessee”), feeling aggrieved by the separate orders passed by the C.O. Nos.19 to 24/Hyd/2022 Learned Commissioner

Assistant Commissioner of Income Tax, Central Circle-2(4), Hyderabad vs. Ravi Rishi Educational Society, Hyderabad

In the result, the appeal of the revenue in ITA

ITA 304/HYD/2022[2016-17]Status: DisposedITAT Hyderabad24 Feb 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

सुिवधई की तधरीख/Date of hearing: 18/12/2024 घोर्णध की तधरीख/Pronouncement: 24/02/2025 आदेश/ORDER PER BENCH : These appeals filed by the revenue and cross objections(“ C.Os.”) filed by M/s. Ravi Rishi Educational Society (“the assessee”), feeling aggrieved by the separate orders passed by the C.O. Nos.19 to 24/Hyd/2022 Learned Commissioner

Assistant Commissioner of Income Tax, Central Circle-2(4), Hyderabad vs. Ravi Rishi Educational Society, Hyderabad

In the result, the appeal of the revenue in ITA

ITA 303/HYD/2022[2015-16]Status: DisposedITAT Hyderabad24 Feb 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

सुिवधई की तधरीख/Date of hearing: 18/12/2024 घोर्णध की तधरीख/Pronouncement: 24/02/2025 आदेश/ORDER PER BENCH : These appeals filed by the revenue and cross objections(“ C.Os.”) filed by M/s. Ravi Rishi Educational Society (“the assessee”), feeling aggrieved by the separate orders passed by the C.O. Nos.19 to 24/Hyd/2022 Learned Commissioner

Assistant Commissioner of Income Tax, Central Circle-2(4), Hyderabad vs. Ravi Rishi Educational Society, Hyderabad

In the result, the appeal of the revenue in ITA

ITA 302/HYD/2022[2014-15]Status: DisposedITAT Hyderabad24 Feb 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

सुिवधई की तधरीख/Date of hearing: 18/12/2024 घोर्णध की तधरीख/Pronouncement: 24/02/2025 आदेश/ORDER PER BENCH : These appeals filed by the revenue and cross objections(“ C.Os.”) filed by M/s. Ravi Rishi Educational Society (“the assessee”), feeling aggrieved by the separate orders passed by the C.O. Nos.19 to 24/Hyd/2022 Learned Commissioner

Assistant Commissioner of Income Tax, Central Circle-2(4), Hyderabad vs. Ravi Rishi Educational Society, Hyderabad

In the result, the appeal of the revenue in ITA

ITA 301/HYD/2022[2013-14]Status: DisposedITAT Hyderabad24 Feb 2025AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

सुिवधई की तधरीख/Date of hearing: 18/12/2024 घोर्णध की तधरीख/Pronouncement: 24/02/2025 आदेश/ORDER PER BENCH : These appeals filed by the revenue and cross objections(“ C.Os.”) filed by M/s. Ravi Rishi Educational Society (“the assessee”), feeling aggrieved by the separate orders passed by the C.O. Nos.19 to 24/Hyd/2022 Learned Commissioner

Assistant Commissioner of Income Tax, Central Circle-2(4), Hyderabad vs. Ravi Rishi Educational Society, Hyderabad

In the result, the appeal of the revenue in ITA

ITA 300/HYD/2022[2012-13]Status: DisposedITAT Hyderabad24 Feb 2025AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

सुिवधई की तधरीख/Date of hearing: 18/12/2024 घोर्णध की तधरीख/Pronouncement: 24/02/2025 आदेश/ORDER PER BENCH : These appeals filed by the revenue and cross objections(“ C.Os.”) filed by M/s. Ravi Rishi Educational Society (“the assessee”), feeling aggrieved by the separate orders passed by the C.O. Nos.19 to 24/Hyd/2022 Learned Commissioner

DCIT, Central Circle - 4(1), Kolkata vs. M/S. Rohit Ferro Tech Ltd., Kolkata

In the result, both the appeal of the revenue as well as the Cross

ITA 1058/KOL/2019[2013-14]Status: DisposedITAT Kolkata24 Feb 2025AY 2013-14

Bench: Shri George Mathan & Shri Rakesh Mishraassessment Year: 2013-14 Dcit, Central Circle-4(1), M/S. Rohit Ferro Tech Ltd. Kolkata. Vs. 35, C. R. Avenue, Kolkata- 700012. (Pan: Aaccr1593A) (Appellant) (Respondent) Co No. 24/Kol/2019 Assessment Year: 2013-14 M/S. Rohit Ferro Tech Ltd. Vs. Dcit, Central Circle-4(1), Kol. (Cross Objector) (Respondent) Present For: Revenue By : Shri Praveen Kishore, Cit, Dr Assessee By : Shri Shri Abhishek Gupta, Ca Date Of Hearing : 24.02.2025 Date Of Pronouncement : 24.02.2025 O R D E R Per Bench :

For Appellant: Shri Shri Abhishek Gupta, CAFor Respondent: Shri Praveen Kishore, CIT, DR
Section 144CSection 156A(1)Section 31

Appeal No. 60/CIT(A)-2/2013- 14/16-17/Kol dated 31.01.2019 for AY 2013-14. C.O. No. 24/Kol/2019 is a Cross Objection filed by the assessee in the revenue’s appeal in ITA No. 1058/Kol/2019. 2. Shri Abhishek Gupta, CA appeared on behalf of the assessee and Shri Praveen Kishore ... which reads as follows: Rohit Ferro Tech Ltd., AY: 2013-14 “1. This is in reference to the captioned departmental appeal and subsequent cross objection filed by the Assessee company scheduled for hearing before the Hon'ble bench on 14 August 2024. Copy of the hearing notice is enclosed

Deputy Commissioner of Income Tax, Circle-2(2)(1), Bangalore vs. Aura Jewels, Bangalore

In the result, the cross objection filed by the assessee is dismissed

ITA 684/BANG/2023[2017-18]Status: DisposedITAT Bangalore24 Feb 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Years : 2017-18

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 143(2)Section 68

order passed by the NFAC, New Delhi dated 27/03/2023 vide DIN No.ITBA/NFAC/S/250/2022-23/1051404289(1) for the assessment year 2017-18. The assessee has filed cross objection. 2. The Revenue has raised the following grounds of appeal; “1. On the facts and circumstances of the case, the learned CIT(A) erred ... revenue is hereby dismissed. Now coming to CO No.9/Bang/2023 for the asst. year 2017-18 22. Since the revenue appeal is dismissed, hence the cross objection rasied by the assessee is not required to be adjudicated. Accordingly the cross objection is dismissed. . CO-9/Bang/2023 Page

Dy. Commissioner of Income Tax, Circle-5(2)(1), Mumbai vs. Meridian Chem Bond Private Limited, Mumbai

In the result, appeal of the Revenue and cross objection filed by the assessee are dismissed

ITA 131/MUM/2025[2010]Status: DisposedITAT Mumbai24 Feb 2025

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 143(3)

Chem Bond Pvt. Ltd. आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the Revenue and Cross Objection by the assessee against order dated 26/11/2024 passed by NFAC for the quantum of assessment passed u/s.143(3) r.w.s. 147 for the A.Y.2010-11 ... Counsel submitted that if Revenue’s appeal is dismissed on account of low tax then, the validity of reopening as challenged in cross objection will become academic. Accordingly, Cross Objection is dismissed as infructuous. 4. In the result, appeal of the Revenue and cross objection filed by the assessee

Assistant Commissioner of Income Tax 3(4), Mumbai, Aaykar Bhavan vs. Idbi Bank Ltd, Parth Plazamorbi

In the result, all the aforesaid appeals of the Revenue and CO of the assessee are dismissed

ITA 5959/MUM/2024[2013-14]Status: DisposedITAT Mumbai24 Feb 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarआयकर अपील सं./Ita Nos.5900, 5958 & 5959/Mum/2024 (निर्धारण वर्ा / Assessment Years : 2021-22, 2018-19 & 2013-14) Assistant Commissioner Of Vs. Idbi Bank Ltd., Income Tax -3(4), Apulki Cornermenon, Mumbai Piston Compound, Toap 416122, Kolhapur Maharashtra स्थायी लेखा सं./Pan No. : Aabci8842G (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) प्रत्याक्षेप सं../C.O. No.280/Mum/2024 (Arising Out Of Ita No. 5959/Mum/2024) Assessment Year: 2013-14 Idbi Bank Ltd., Vs. Assistant Commissioner Apulki Cornermenon, Of Income Tax -3(4), Piston Compound, Mumbai Toap 416122, Kolhapur Maharashtra स्थायी लेखा सं./Pan No. : Aabci8842G (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent)

For Appellant: Shri C. Naresh, ARFor Respondent: Shri R.A. Dhyani, CIT,DR
Section 250

/Date : 24.02.2025 of Pronouncement आदेश / O R D E R Per Prabhash Shankar, AM: The above three appeals preferred by the Revenue and a Cross Objection preferred by the assessee emanate from the orders of the National Faceless Appeal Centre, Delhi(henceforth ‘ld.CIT(A)’), CO.No.28/Mum/2024 IDBI Bank Ltd. dated ... been pressed. In any case, since all the grounds of the Revenue stand dismissed, the assessee may not be inclined to pursue its cross objection. Accordingly, the CO is dismissed. 35. In the result, all the aforesaid appeals of the Revenue and CO of the assessee are dismissed. Order pronounced

Assistant Commissioner of Income Tax 3(4), Mumbai vs. Idbi Bank Ltd, Panchanantala Road

In the result, all the aforesaid appeals of the

ITA 5958/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Feb 2025AY 2018-19

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarआयकर अपील सं./Ita Nos.5900, 5958 & 5959/Mum/2024 (निर्धारण वर्ष / Assessment Years : 2021-22, 2018-19 & 2013-14) Assistant Commissioner Of Income Tax -3(4), Mumbai Vs. Idbi Bank Ltd., Apulki Cornermenon, Piston Compound, Toap 416122, Kolhapur Maharashtra स्थायी लेखा सं./Pan No. : Aabci8842G (अपीलार्थी/Appellant) .. (प्रत्यर्थी / Respondent) प्रत्याक्षेप सं../C.O. No.280/Mum/2024 (Arising Out Of Ita No. 5959/Mum/2024)

For Respondent: Shri C. Naresh, AR
Section 250

घोषणा की Pronouncement तारीख/Date : 17.02.2025 of: 24.02.2025 आदेश / ORDER Per Prabhash Shankar, AM: The above three appeals preferred by the Revenue and a Cross Objection preferred by the assessee emanate from the orders of the National Faceless Appeal Centre, Delhi(henceforth ‘ld.CIT(A)’), dated 13.09.2024 for A.Y.2021-22, dated ... been pressed. In any case, since all the grounds of the Revenue stand dismissed, the assessee may not be inclined to pursue its cross objection. Accordingly, the CO is dismissed. 35. In the result, all the aforesaid appeals of the Revenue and CO of the assessee are dismissed. Order pronounced

ACIT 3(4), Mumbai vs. Idbi Bank Limited, Mumbai

In the result, all the aforesaid appeals of the Revenue and CO of the assessee are dismissed

ITA 5900/MUM/2024[2021-22]Status: DisposedITAT Mumbai24 Feb 2025AY 2021-22

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarआयकर अपील सं./Ita Nos.5900, 5958 & 5959/Mum/2024 (निर्धारण वर्ा / Assessment Years : 2021-22, 2018-19 & 2013-14) Assistant Commissioner Of Vs. Idbi Bank Ltd., Income Tax -3(4), Apulki Cornermenon, Mumbai Piston Compound, Toap 416122, Kolhapur Maharashtra स्थायी लेखा सं./Pan No. : Aabci8842G (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) प्रत्याक्षेप सं../C.O. No.280/Mum/2024 (Arising Out Of Ita No. 5959/Mum/2024) Assessment Year: 2013-14 Idbi Bank Ltd., Vs. Assistant Commissioner Apulki Cornermenon, Of Income Tax -3(4), Piston Compound, Mumbai Toap 416122, Kolhapur Maharashtra स्थायी लेखा सं./Pan No. : Aabci8842G (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent)

For Appellant: Shri C. Naresh, ARFor Respondent: Shri R.A. Dhyani, CIT,DR
Section 250

/Date : 24.02.2025 of Pronouncement आदेश / O R D E R Per Prabhash Shankar, AM: The above three appeals preferred by the Revenue and a Cross Objection preferred by the assessee emanate from the orders of the National Faceless Appeal Centre, Delhi(henceforth ‘ld.CIT(A)’), CO.No.28/Mum/2024 IDBI Bank Ltd. dated ... been pressed. In any case, since all the grounds of the Revenue stand dismissed, the assessee may not be inclined to pursue its cross objection. Accordingly, the CO is dismissed. 35. In the result, all the aforesaid appeals of the Revenue and CO of the assessee are dismissed. Order pronounced

Income Tax Officer, Mumbai vs. Adar Hotels Private Limited, Mumbai

In the result, the appeal of the Revenue is partly allowed and the Cross Objection of the assessee is treated as allowed

ITA 5519/MUM/2024[2014-15]Status: DisposedITAT Mumbai24 Feb 2025AY 2014-15

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee: A.Y. : 2014-15 C.O. No. 255/Mum/2024 : A.Y. : 2014-15 (Arising Out Of Ita No. 5519/M/24)

For Appellant: Shri Dharmesh Shah &For Respondent: Shri Ram Krishn Kedia, Sr.DR
Section 147

Date of Pronouncement : 24-02-2025 O R D E R PER B.R. BASKARAN, A.M : These appeal of the Revenue and the Cross Objection filed by the assessee are directed against the order dated 26-08-2024 passed by the Ld CIT(A), NFAC, Delhi and they relate ... deleting the addition of Rs.4.25 crores made by the AO on account of unexplained cash credit. In the cross objection, the assessee is challenging the validity of reopening of assessment. 2. The AO received information that the assessee has purchased immovable property for a sum of Rs.4.25 crores. Hence

Deputy Commissioner of Income Tax, Circle-1, Thane, Wagle Industrial Estate, Ashar It Park vs. Aplab Limited, Belapur Road Digha, Navi Mumba

In the result, the appeal of the Revenue and the cross objection of the assessee are treated as allowed for statistical purposes

ITA 5434/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Feb 2025AY 2017-18

Bench: Shri B.R. Baskaran & Shri Narender Kumar Choudhry: A.Y. : 2017-18 C.O. No. 259/Mum/2024 : A.Y. : 2017-18 (Arising Out Of Ita No. 5434/M/24)

For Appellant: Shri M. SubramaniamFor Respondent: Dr. K.R. Subhash, CIT-DR

Date of Pronouncement : 24-02-2025 O R D E R PER B.R. BASKARAN, A.M : The appeal of the Revenue and the cross objection filed by the assessee are directed against the order dated 12-08-2024 passed by the Ld CIT(A), NFAC, Delhi and they relate ... fully co-operate with the AO for expeditious completion of the assessment. 6. In the result, the appeal of the Revenue and the cross objection of the assessee are treated as allowed for statistical purposes. Order pronounced in the open court on 24-02-2025 [NARENDER KUMAR CHOUDHRY] [B.R. BASKARAN

DCIT, Central Circle-4(2), Kolkata, Aayakar Bhawan Poorva vs. Dhanlaxmi Tie-Up Private Limited, Nariman Point, Mumbai

ITA 1072/KOL/2024[2013-14]Status: DisposedITAT Kolkata21 Feb 2025AY 2013-14

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 132Section 139Section 147Section 148Section 250

Dhanlaxmi Tie-up Pvt. Ltd. ......... Respondent 21 & 22, 2nd floor, Plot 230, Sakhar Bhawan, Ramnath Goenka Marg Nariman Point, Mumbai-400021. (PAN: AACCD7769E) & Cross Objection No. 34/Kol/2024 In I.T.A. No.: 1072/KOL/2024 Assessment Year: 2013-14 Dhanlaxmi Tie-up Pvt. Ltd. Vs. DCIT, Central Circle-4(2), Kolkata (Cross Objector) (Respondent ... Assessment Year: 2013-14 Dhanlaxmi Tie-up Pvt. Ltd. ORDER Per Sanjay Garg, Judicial Member: The present appeal by the revenue and the corresponding Cross Objection by the assessee have been directed against the order dated 03.02.2024 of the Commissioner of Income Tax (Appeals), Kolkata-27 [hereinafter referred

Nippon Signal Co Ltd, Chennai vs. Asst. Commissioner, International Taxation Circle 2(2) of Income Tax, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 254/CHNY/2024[2014-15]Status: DisposedITAT Chennai21 Feb 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.254, 257 & 258/Chny/2024 िनधा;रण वष; /Assessment Years: 2014-15, 2018-19 & 2019-20 Nippon Signal Co. Ltd., The Asst. Commissioner Of 72, 2Nd Floor, Ii Cross Street, Vs. Income Tax, Varalakshmi Nagar, International Taxation, Maduravoyal, Circle-2(2), Chennai – 600 092. Chennai. [Pan: Aadct 7686B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Mr. Gouthami Manivasagam, JCIT

Pronouncement : 21.02.2025 आदेश / O R D E R PER BENCH: These appeals, filed by both the assessee and the Revenue, along with the cross-objections filed by the assessee, are arising out of the common orders passed by the Learned Commissioner of Income Tax (Appeals)-16, Chennai [in short ... Direct Tax Vivad-se-Vishwas Scheme, 2024, all the appeals have been heard together. Accordingly, we dispose off all these appeals and cross objections by this consolidated order for the sake of convenience. 2. The Ld. Authorized Representative (A.R) of the assessee, at the outset stated that assessee has opted

DCIT CC 4 2 Mumbai, Mumbai vs. Red Chillies Entertainments Pvt. Ltd., Mumbai

In the result, appeal filed by the Revenue is dismissed and Cross Objection filed by the assessee is allowed

ITA 5831/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Feb 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 143(3)Section 147Section 148Section 151Section 40

No.5831/Mum/2024 & CO No.290/Mum/2024 Red Chillies Entertainment Pvt. Ltd., आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal and cross objection have been filed by the revenue and assessee against the order of DCIT Central Circle – 4(2), Mumbai passed u/s 143(3) r.w.s ... accordingly as per provision of Income Tax Act, TDS needs to be deducted on such payment made.” 2. Whereas, the assessee company has filed cross objections and challenged the validity of re-opening proceedings by raising the following grounds as under: “1. The Learned CIT(A) has erred in confirming

ACIT CC-3, Thane vs. Premier Marine Products Pvt. Ltd., Mumbai

In the result, appeal by the Revenue become infructuous and is dismissed accordingly

ITA 4451/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Feb 2025AY 2014-15

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2014-15 Assistant Commissioner Of Premier Marine Products Pvt. Ltd., Income Tax-3, 3Rd Floor, D Wing Thane Vs Amerchand Mansion, 16 Madam Cama Road, Colaba, Mumbai 400039 (Pan : Aahcp1350N) (Appellant) (Respondent) Present For: Assessee : Shri Nitesh Joshi Advocate & Shri Pratik Mehta, Ca Revenue : Shri R. A. Dhyani, Cit Dr

For Appellant: Shri Nitesh Joshi Advocate, and Shri Pratik Mehta, CAFor Respondent: Shri R. A. Dhyani, CIT DR
Section 132Section 139(1)Section 143(3)Section 153ASection 194CSection 40A(3)

merits of the case, since ld. CIT(A) has deleted the disallowances made by ld. Assessing Officer. Assessee has not filed its cross objection or cross appeal to challenge the above 6 Premier Marine Products Pvt. Ltd., AY 2014-15 stated aspect of the case. However, assessee has moved ... appealed against on any of the ground decided against him” 5.1. Assessee (respondent before the Tribunal) admittedly, did not file a cross appeal or cross objection u/s.253(4) of the Act and has sought to invoke Rule 27 of the ITAT Rules to question the validity of proceeding u/s.153A

Income Tax Officer, Mumbai vs. Sumangal Commodities Private Limited, Mumbai

In the result, appeal of the Revenue is partly allowed and the cross-objection of the assessee is dismissed

ITA 2211/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Feb 2025AY 2012-13

Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhanassessment Year: 2012-13 Income Tax Officer Sumangal Commodities Private Limited Aayakar Bhavan, Mk Marg, Mumbai- Vs. A Wing, 1St Floor, Shah Arcade, 400020. 1, Rani Sati, Malad, Maharashtra-400097. Pan: Aagcs 4844 K (Appellant) (Respondent) C.O. No.192/Mum/2024 (Arising Out Of Ita 2211/Mum/2024) Assessment Year: 2012-13 Sumangal Commodities Private Income Tax Officer Limited Aayakar Bhavan, Mk A Wing, 1St Floor, Shah Arcade, Vs. Marg, Mumbai- 1, Rani Sati, Malad, 400020. Maharashtra-400097. Pan: Aagcs 4844 K (Appellant) (Respondent)

For Appellant: Dr. K. Shivaram, Sr. Advocate & Shri Rahul HakaniFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 148Section 250Section 68

Hearing : 18.12.2024 Date of Pronouncement : 21.02.2025 O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: The appeal filed by the revenue and cross-objection filed by the assessee are directed against the order of ld. CIT(A), NFAC, Delhi passed u/s 250 of the Act. Both are adjudicated ... Therefore, the appeal of the Revenue is partly allowed for statistical purposes. C.O. No. 192/M/2024 (A.Y. 201-13) 9. The assessee has filed cross objection on the validity of reopening of assessment. There was delay of 30 days in filing the cross objection. The assessee filed affidavit explaining that after

Assistant Commissioner of Income Tax, Exemption Cir, Vijayawada vs. Sri Koundinya Educational Society, Rajahmundry

In the result, appeal of the revenue is dismissed

ITA 62/VIZ/2024[2011-12]Status: DisposedITAT Visakhapatnam20 Feb 2025AY 2011-12

Bench: Shri K. Narasimha Chary, Hon’Ble

Section 10(23)(c)Section 11Section 11(1)Section 12ASection 143(1)Section 143(2)Section 143(3)Section 36Section 40

A.Y.2011-12 arising out of order passed under section 143(3) of the Income Tax Act, 1961 (in short ‘Act’) dated 28.03.2014 and Cross objection is filed by the assessee in support of the order of the Ld. CIT(A). 2. First, we proceed to adjudicate the appeal of the revenue ... revenue is dismissed. 15. In the result, appeal of the revenue is dismissed. C.O. No.06/VIZ/2024 16. Assessee has raised following grounds in its cross objection: - “1. The Ld. CIT(A) correctly held that the trustees of the assessee society have not derived any benefit and the society was run towards